How to divide a six digit number by a two digit number (for example, 365420 ÷ 76).

Place the divisor (76) before the division bracket and place the dividend (365420) under it.

76		3	6	5	4	2	0	2	0

Examine the first two digits of the dividend (36). The number 36 is smaller than 76 so it can't be divided by 76 to produce a whole number. Next take the first three digits of the dividend (365) and determine how many 76's it contains. The number 365 contains four 76's (76*4=304) but not five (76*5=380). Place the 4 above the division bracket directly above the 5.

				4
76		3	6	5	4	2	0

Multiply the 4 by 76 and place the result (304) below the 365 of the dividend.

				4
76		3	6	5	4	2	0
		3	0	4

Draw a line under the 304 and subtract it from 365 (365-304 = 61). Bring down the 4 from the 365420 and place it to the right of the 1 in 61.

				4
76		3	6	5	4	2	0
	-	3	0	4
			6	1	4

Divide 614 by 76 and place that answer above the division bracket to the right of the 4.

				4	8
76		3	6	5	4	2	0
	-	3	0	4
			6	1	4

Multiply the 8 of the quotient by the divisor (76) to get 608 and place this below the 614. Draw a line under the 608 and subtract 608 from 614 to get an answer of 6. Bring down the 2 from the 365420 and place it to the right of the 6.

				4	8
76		3	6	5	4	2	0
	-	3	0	4
			6	1	4
		-	6	0	8
					6	2

Since 62 is smaller than the divisor (76) place a zero (0) above the division bracket next to the 8. Bring down the 0 from the 365420 and place it to the right of the 2 in 62 (620).

				4	8	0
76		3	6	5	4	2	0
	-	3	0	4
			6	1	4
		-	6	0	8
					6	2	0

Divide 620 by 76 and place that answer above the division bracket to the right of the 0.

				4	8	0	8
76		3	6	5	4	2	0
	-	3	0	4
			6	1	4
		-	6	0	8
					6	2	0

Multiply the 8 of the quotient by the divisor (76) to get 608 and place this below the 620. Draw a line under the 608 and subtract 608 from 620 to get an answer of 12. The number 12 is called the "remainder" and indicates that there were 12 left over.

				4	8	0	8	R	12
76		3	6	5	4	2	0
	-	3	0	4
			6	1	4
		-	6	0	8
					6	2	0
				-	6	0	8
						1	2